An SRO 353(I)/2020 has been issued by the FBR. As per this SRO, FBR has restricted the powers of tax officials for the attachment of certain moveable properties of defaulters in case of due taxes recovery.

As per the notification, FBR officials are not allowed to attach a list of assets for recovery. A list of such assets includes necessary wearing apparel, cooking vessels, beds and bedding of defaulter, his wife, and children. Also, in accordance with the religious, any such personal ornament cannot be parted by any woman.

Also, FBR official are restricted from the attachment of assets for recovery including tools of artisans, and in case, the defaulter is an agriculturist, his implements of husbandry, and such cattle and seed grains as are necessary to earn livelihood.

Other assets that FBR officials are not allowed to attach include houses and other buildings (including the material and the sites and the land immediately appurtenant) belonging to any agriculturist.

FBR also included Books of accounts; a mere right to sue for damages; and any right of personal service is the list of such assets that FBR officials are not allowed to attach.

The amendment to sales tax rules also prohibited the tax officials to attach all compulsory deposits and other sums in or derived from fund to which the Provident Fund Act, 1925, for the time being applies in so far as they are declared by the Act not to be liable to attachment.